Place of Supply

[S HUSSAIN]

Tax payer is an Architect having place of business in Maharashtra only. He is providing service to customer situated in other state in relation to Infrastructure Planning and Development (i.e in relation to Immovable Property). Whether he is require to issue IGST bill or has to take registration in those state and issue CGST/SGST bill of that state. He does not have any office in other state. All the work in relation to architect service are administrate and managed from Maharashtra only.

If he is suppose to issue CGST/SGST bill of the state where the property is situated, then what will be the issues and remedy if he had issued IGST bill in the previous year.

AI Summary

Place of supply for immovable property services requires IGST invoicing and no registration in the recipient state.
For architect services directly related to immovable property, the place of supply is the location of the immovable property; accordingly, where the property is located in a state other than the supplier's, the supplier must issue an invoice charging IGST and need not obtain registration in the state where the property is situated solely to issue CGST/SGST invoices.